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Chapter 82.45 RCW


"Sale" defined.
"Seller" defined.
"Selling price," "total consideration paid or contracted to be paid," defined.
Additional definitions.
"Controlling interest" defined.
Determining selling price of leases with option to purchaseMining propertyPayment, security when selling price not separately stated.
Tax on sale of property.
Tax preferencesExpiration dates.
Tax is lien on propertyEnforcement.
Tax is seller's obligationChoice of remedies.
Payment of tax and feeEvidence of paymentRecordingSale of beneficial interest.
Tax payable at time of saleInterest, penalties on unpaid or delinquent taxesNoticeProhibition on certain assessments or refundsDeposit of penalties.
Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
Applicability of general administrative provisionsDepartmental rules, scopeReal estate excise tax affidavit formDepartmental audit.
Disposition of proceeds.
ExemptionsState route No. 16 corridor transportation systems and facilities.
ExemptionsStanding timber sales.
ExemptionsInheritanceDocuments required.
State assistance for county electronic processing and reporting of taxesGrant program.
Failure to report transfer of controlling interest.
Chapter 82.46 RCW ordinances in effect on July 1, 1993Application under chapter 82.45 RCW.
SavingsAudits, assessments, and refundsDisposition of certain funds1982 c 176; 1980 c 154: "Chapter 154, Laws of 1980 shall not be construed as invalidating, abating, or otherwise affecting any existing right acquired or any liability or obligation incurred under the provisions of the statutes amended or repealed, nor any process, proceeding, or judgment involving the assessment of any property or the levy or collection of any tax thereunder, nor the validity of any certificate of delinquency, tax deed or other instrument of sale or other proceeding thereunder, nor any criminal or civil proceeding instituted thereunder, nor any rule, regulation or order promulgated thereunder, nor any administrative action taken thereunder: PROVIDED, That the department of revenue may conduct audits, make assessments, and grant refunds under RCW 82.45.100 and 82.45.150 with respect to any sale. Funds received by the county treasurer as payment of a tax liability incurred under a statute repealed by chapter 154, Laws of 1980 shall be paid and accounted for as provided in RCW 82.45.180." [1982 c 176 § 3; 1980 c 154 § 15.]
Purpose1980 c 154: "It is the intent of this 1980 act to simplify the bookkeeping procedures for the state treasurer's office and for the school districts but not to impact the amount of revenues covered by this 1980 act to the various counties and other taxing districts." [1980 c 154 § 16.]
Effective dates1980 c 154: "Sections 17, 18, and 19 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately. The remainder of this act shall take effect on September 1, 1981." [1980 c 154 § 20.]
Severability1980 c 154: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1980 c 154 § 21.]